13-35-3. Sales tax exemption.
The school district shall be exempt from paying the retail occupational sales tax in purchasing food and supplies for the school food services programs and meals served from such food shall be exempt from sales tax.
Source: SL 1955, ch 41, ch 11, §8; SDC Supp 1960, §15.2108 (4); SL 1975, ch 128, §223.
Structure South Dakota Codified Laws
Chapter 35 - School Food Services Programs
Section 13-35-1 - Establishment of programs by districts.
Section 13-35-2 - Charges for meals.
Section 13-35-3 - Sales tax exemption.
Section 13-35-4 - Cost accounting system.
Section 13-35-5 - Accounting for funds.
Section 13-35-6 - Extension of food services program to elderly persons.